🇧🇫 How tax works
in Burkina Faso.
2026 CGI IUTS (monthly × 12) · National income tax guide
The calculation, explained.
Official CGI Art. 112 monthly IUTS bands on the taxable part, annualised ×12: 0% to XOF 30,000/month through 25% above XOF 250,000/month.
Gross salary is not the IUTS base: CNSS, the Art. 111 non-taxable share of base salary (25%, or 20% for senior categories), housing/function/transport indemnity rules, and Art. 113 dependant tax reductions are excluded. Statute prints 100-franc gaps between bands.
Doctors: employment and independent practice
The Burkina Faso comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · XOF
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 360,000 | 0.0% |
| 360,000 – 600,000 | 12.1% |
| 600,000 – 960,000 | 13.9% |
| 960,000 – 1,440,000 | 15.7% |
| 1,440,000 – 2,040,000 | 18.4% |
| 2,040,000 – 3,000,000 | 21.7% |
| Above 3,000,000 | 25.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to F CFA 65,595,700.
- 1. Annual input
- F CFA 65,595,700
- 2. Custom deductible expenses
- − F CFA 0
- 3. Modeled allowance / base deduction
- − F CFA 0
- 4. Modeled taxable base
- F CFA 65,595,700
| Taxed portion | Rate | Tax |
|---|---|---|
| F CFA 360,000 | 0.0% | F CFA 0 |
| F CFA 240,000 | 12.1% | F CFA 29,040 |
| F CFA 360,000 | 13.9% | F CFA 50,040 |
| F CFA 480,000 | 15.7% | F CFA 75,360 |
| F CFA 600,000 | 18.4% | F CFA 110,400 |
| F CFA 960,000 | 21.7% | F CFA 208,320 |
| F CFA 62,595,700 | 25.0% | F CFA 15,648,925 |
- 5. Modeled tax credits (capped at tax due)
- − F CFA 0
- 6. Included additional tax
- F CFA 0
- 7. Income tax
- F CFA 16,122,085
- Effective rate = tax ÷ annual input
- 24.6%
- After income tax, before other deductions
- F CFA 49,473,615
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.